An Investigation into the Factors Affecting the Effectiveness of SME Accountants in Vietnam

As countries continue to develop globally, the role of accounting is increasingly significant, requiring skilled professionals to ensure economic stability and adapt to the constant changes in the business landscape. This research aims to assess the extent to which various determinants influence accountant performance. Data for this study were obtained through surveys conducted among small and medium-sized enterprises (SMEs) in Vietnam between 2019 and 2020. A combination of analytical methods w